Auction and Consignment Sales

$49.00

Important information regarding CPE credit: The IRS Office of Professional Responsibility accepts this seminar for one (1) Continuing Professional Education (CPE) credit for enrolled agents. If you are not an enrolled agent, please consult with your respective state licensing agency regarding acceptability of this credit.

NTFO is not a sponsor for online/self-study seminars as defined by the National Association of State Boards of Accountancy.

Disclaimer: This seminar was filmed in Orlando, Florida, on August 5, 2008, and the information was correct at the time of recording

This seminar on auction, including on-line sales, and consignment sales provides general information for the return filing and the tax requirements of on-line transactions and on-line auction type businesses.

This seminar was presented by the IRS Small Business/Self-Employed (SB/SE) Division. It was filmed at the IRS Nationwide Tax Forums, Orlando, FL in August 2008.

No prerequisites or advanced preparation are required for this seminar.

Appeals - Effectively Representing Your Client - Examination Issues

$49.00

Target Audience: CPAs, EAs, RTRPs

Field of Study: Taxation (NASBA); Federal Tax (IRS)

Seminar Level: Beginner

IMPORTANT INFORMATION REGARDING CPE CREDIT: THE IRS RETURN PREPARER OFFICE ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING PROFESSIONAL EDUCATION (CPE) CREDIT FOR ENROLLED AGENTS (EA). IF YOU ARE NOT AN ENROLLED AGENT, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG.

DISCLAIMER: THIS SEMINAR WAS FILMED IN ORLANDO, FLORIDA, ON AUGUST 5, 2009, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

The IRS Appeals organization delivered this seminar at the Orlando Nationwide Tax Forum in August 2009.

This presentation explores the roles and authorities of Appeals through the use of case studies based on today’s Examination issues. It provides practical strategies tax practitioners can use to prepare for and participate in Appeals’ consideration of their client’s tax dispute.

Advocating for Your Client in Innocent Spouse Cases

$49.00

Target Audience: CPAs, EAs, RTRPs

Field of Study: Taxation (NASBA); Federal Tax (IRS)

Seminar Level: Beginner

IMPORTANT INFORMATION REGARDING CPE CREDIT: THE IRS RETURN PREPARER OFFICE ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING PROFESSIONAL EDUCATION (CPE) CREDIT FOR ENROLLED AGENTS (EA). IF YOU ARE NOT AN ENROLLED AGENT, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG.

DISCLAIMER: THIS SEMINAR WAS FILMED IN ORLANDO, FLORIDA, ON JULY 13, 2011, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

The Taxpayer Advocate Service (TAS) delivered this seminar at the IRS Nationwide Tax Forum in Orlando, Florida, in July 2011.

A recent court decision (Stephenson v Commissioner) has sparked new interest in innocent spouse claims where domestic violence was involved. The National Taxpayer Advocate has called for the elimination of the controversial "two-year rule" the IRS uses to determine whether to grant equitable relief in these cases. This session will help you understand the innocent spouse provisions of the Internal Revenue Code, specifically how to request relief under section 6015(f), and help you determine when it is appropriate to seek help from the Taxpayer Advocate Service.

UPDATE: Issued on July 25, 2011, Notice 2011- 70 expands the period for requesting relief under IRC 6015(f). Individuals requesting relief under 6015(f) are no longer required to request relief within two years of the IRS’s first collection activity. Additional information appears in PowerPoint slides at the end of this seminar.

By the end of this presentation you will:

Understand the innocent spouse provisions of the Internal Revenue Code

Know how to request relief under section 6015(f)

Be introduced to Form 8857, Request for Innocent Spouse Relief

Learn about the case Stephenson v. Commissioner

No prerequisites or advanced preparation are required for this seminar.